A company has the following transactions during the year related to stockholders equity.

February		1		Issues 5,500 shares of no-par common stock for $14 per share.
May		15		Issues 600 shares of $10 par value, 10% preferred stock for $11 per share.
October		1		Declares a cash dividend of $1.00 per share to all stockholders of record (both common and preferred) on October 15.
October		15		Date of record.
October		31		Pays the cash dividend declared on October 1.

Required:

Record each of these transactions:

a.Record the issuance of 5,500 shares of no-par common stock for $14 per share.

b.Record the issuance of 600 shares of $10 par value preferred stock for $11 per share.

c.Record the declaration of a cash dividend of $1.00 per share to all stockholders of record (both common and preferred) on October 15.

d.Record the date of record entry.

e.Record payment of the cash